Please show me how to calculate STANDARD DEDUCTIONS for all 3.

for A. the standard deduction is wrong. Can't figure it out.

Jeremy earned $102,100 in salary and $8,100 in interest income during the year. Jeremys employer withheld $11,200 of federal income taxes from Jeremys paychecks during the year. Jeremy has one qualifying dependent child who lives with him. Jeremy qualifies to file as head of household and has $32,700 in itemized deductions. (Use the tax rate schedules.)

a. Determine Jeremy's tax refund or taxes due. Description Amount S 110,200 (1) Gross income (2) For AGI deductions (3) Adjusted gross income (4) Standard deduction (5) Itemized deductions (6) Greater of standard deduction or itemized deductions (7) Taxable income (8) Income tax liability (9) Child tax credit (10) Tax withholding $ 110,200 9,100 32,700 32,700 S 77,500 2,000 11,200 61,146 Taxes refund